https://www.taxtmi.com/circulars?id=69540 Clarification is issued on regularization of refund of IGST paid on exports where inputs were initially imported without payment of integrated tax and compensation cess under the specified customs exemption notifications, but later the importer pays those taxes with interest and gets the Bill of Entry reassessed. In such cases, the benefit of the notifications is treated as not having been availed for the purpose of rule 96(10) of the APGST Rules, 2017, and the refund of IGST on exports is not considered to be in contravention of that sub-rule. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 23 Mar 2026 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69540 Clarification is issued on regularization of refund of IGST paid on exports where inputs were initially imported without payment of integrated tax and compensation cess under the specified customs exemption notifications, but later the importer pays those taxes with interest and gets the Bill of Entry reassessed. In such cases, the benefit of the notifications is treated as not having been availed for the purpose of rule 96(10) of the APGST Rules, 2017, and the refund of IGST on exports is not considered to be in contravention of that sub-rule. Circulars GST - States Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69540